Corrective Action Plans

Finding 1215398 (2025-001)

Material Weakness 2025

OR

HUD Housing Programs

THE BRIDGE HOUSING CORPORATION HUD PROJECT NO. 126-HD036 CORRECTIVE ACTION PLAN April 15, 2026 Department of Housing and Urban Development The Bridge Housing Corporation respectfully submits the following corrective action plan for the year ended December 31, 2025. Name and address of Independent Pu...

THE BRIDGE HOUSING CORPORATION HUD PROJECT NO. 126-HD036 CORRECTIVE ACTION PLAN April 15, 2026 Department of Housing and Urban Development The Bridge Housing Corporation respectfully submits the following corrective action plan for the year ended December 31, 2025. Name and address of Independent Public Accounting Firm: Platform CPAs, LLP 6510 S Millrock Drive, Suite 415 Holladay, Utah 84121 Audit period: January 1, 2025 through December 31, 2025 The finding from the December 31, 2025 schedule of findings and questioned costs is discussed below. The finding is numbered consistently with the number assigned in the schedule. FINDINGS - FEDERAL AWARD PROGRAMS AUDIT Finding No. 2025-001 - Section 811, Federal Assistance Listing Number 14.181 Recommendation: The Project should complete the recertification process timely. Planned Corrective Action: The tenant recertifications will be monitored by the owner to ensure they are being completed in a timely manner. Responsible Person: Karen Voiss, Executive Director Anticipated Date of Completion: December 1, 2025 If the Department of Housing and Urban Development has questions regarding this plan, please contact Karen Voiss (503) 272-8908 Sincerely, Karen Voiss, Executive Director The Bridge Housing Corporation

View Audit 401967

Finding 1215397 (2025-003)

Material Weakness 2025

Athens State University

AL

Student Financial Aid Eligibility Reporting

Management’s Response: Management understands the importance of ensuring information is reported accurately and timely and the requirement to report to the NSLDS the enrollment status of students who receive federal funds. The University will review its controls and procedures to ensure that not onl...

Management’s Response: Management understands the importance of ensuring information is reported accurately and timely and the requirement to report to the NSLDS the enrollment status of students who receive federal funds. The University will review its controls and procedures to ensure that not only are status changes reported to the Clearinghouse, but also that the enrollment changes are reported appropriately from the National Student Clearinghouse to NSLDS. Views of Responsible Officials and Corrective Action: We will reassess controls, review these processes and implement controls, including multiple layers of review, to ensure that timely and accurate enrollment reporting is made. Furthermore, the reporting data was appropriately updated subsequent to the required timeframe. Name of Responsible Person: LaShanda Chamberlain, Director of Student Financial Aid Implementation Date: Immediately

View Audit 401965

Finding 1215396 (2025-002)

Material Weakness 2025

Athens State University

AL

Student Financial Aid

Management’s Response: Management understands the importance of ensuring Pell Grant amounts are properly calculated for each student. Management acknowledges and agrees with the findings as presented. Views of Responsible Officials and Corrective Action: We will implement controls, including reconci...

Management’s Response: Management understands the importance of ensuring Pell Grant amounts are properly calculated for each student. Management acknowledges and agrees with the findings as presented. Views of Responsible Officials and Corrective Action: We will implement controls, including reconciliation and multiple layers of review to ensure that accurate calculations are made. Name of Responsible Person: LaShanda Chamberlain, Director of Student Financial Aid Implementation Date: Immediately

View Audit 401965

Finding 1215395 (2025-001)

Material Weakness 2025

Athens State University

AL

Student Financial Aid

Management’s Response: Management understands the requirements specific to calculating and returning unearned Title IV aid. Management acknowledges and agrees with the findings as presented. Views of Responsible Officials and Corrective Action: We will reassess controls, review these processes and i...

Management’s Response: Management understands the requirements specific to calculating and returning unearned Title IV aid. Management acknowledges and agrees with the findings as presented. Views of Responsible Officials and Corrective Action: We will reassess controls, review these processes and implement controls to ensure that timely calculations and return of funds are made. Furthermore, the funds noted were sent back prior to year-end. Name of Responsible Person: LaShanda Chamberlain, Director of Student Financial Aid Implementation Date: Immediately

View Audit 401965

Finding 1215393 (2025-002)

Material Weakness 2025

Council of Spanish Speaking Organizations, Inc.

PA

Allowable Costs / Cost Principles Student Financial Aid Material Weakness

Material Weakness in Internal Control over Compliance and Compliance - Allowable Costs Condition: During our testing of allowable costs, we identified IT-related expenses totaling $111,669 that were charged to the major program for services that were not performed by the vendor and for which the ent...

Material Weakness in Internal Control over Compliance and Compliance - Allowable Costs Condition: During our testing of allowable costs, we identified IT-related expenses totaling $111,669 that were charged to the major program for services that were not performed by the vendor and for which the entity did not receive any benefit. These costs were subsequently reimbursed to Concilio by the funder. Recommendation: We recommend that management strengthen internal controls over vendor payments and grant billings to ensure that only costs for services actually rendered and properly supported are charged to federal awards. Explanation of Disagreement with Audit Finding: There is no disagreement with the audit finding. Action taken in response to finding: Management has initiated corrective actions to strengthen internal controls over vendor payments, procurement, and grant billing processes. Upon discovery of the issue, management reviewed the affected transactions and ensured reimbursement of the questioned costs to the funding agency. Procedures have been enhanced to require appropriate documentation and supervisory approval confirming that services are properly rendered prior to payment and charging of costs against awards. In addition, management has strengthened vendor oversight and contract monitoring processes, including improved verification of invoices against contractual deliverables and supporting documentation. The Compliance functions have been enhanced to include periodic reviews of program expenditures, and additional staff training will be provided on allowable cost requirements, compliance standards, and documentation expectations to prevent recurrence of similar issues. Name of the contact person responsible for corrective action: Asif Mehmood, Chief Financial Officer asif.mehmood@elconcilio.net (215)627-3100 Planned completion date for the corrective action plan: June 30, 2026

View Audit 401940

Finding 1215390 (2025-001)

Material Weakness 2025

Council of Spanish Speaking Organizations, Inc.

PA

Allowable Costs / Cost Principles Student Financial Aid Subrecipient Monitoring

Material Weakness in Internal Control over Compliance Condition: During our eligibility assessment, we examined 60 files from Community Umbrella Agency 3 (CUA) foster care children to ensure they contained required documents by the City of Philadelphia and Pennsylvania's Department of Human Services...

Material Weakness in Internal Control over Compliance Condition: During our eligibility assessment, we examined 60 files from Community Umbrella Agency 3 (CUA) foster care children to ensure they contained required documents by the City of Philadelphia and Pennsylvania's Department of Human Services (DHS). Our review found missing documents, time gaps between submissions, or untimely paperwork, including the following: (a) 43 CUA Safety Assessments, (b) 38 CUA Safety Plans, (c) 15 CUA PA Model Risk Assessments, (d) 8 CUA Documented Client Visits (Structure Case Notes), (e) 21 FAST Family Advocacy Forms, (f) 21 Life Skills Assessment/ Biopsychosocial Evaluation/ IEP or Ages & Stages Questionnaire (ASQ), (g) 15 School Aged Report Cards, (h) 23 CUA Authorization to Release Information, (i) 12 CUA Immunizations, (j) 22 DHS Court Order Sheets, (k) 11 Child’s Photo, (l) 9 Initial CUA Single Case Plan, (m) 11 6-Month Updates to CUA Single Case Plan, (n) 2 Initial CUA Case Service Conference Summary Report, and (o) 2 Six Month Ongoing CUA Services Conference Summary Report. Furthermore, each child's file needed to contain specific documents from the DHS, which had to be supplied by the department or shown evidence of request by the CUA. Missing documents consisted of: (a) 23 DHS Service Authorization Forms, (b) 25 DHS CUA Provider Referral Forms, and (c) 20 DHS CUA In-Home Services Referral Forms. Recommendation: We recommend that management continue to develop policies and procedures in order to properly include all pertinent documentation within each client file as required by the City of Philadelphia, Department of Human Services. In addition, we recommend that program leadership and/or quality control department performs periodic audits of the client files to ensure all required documentation is included. Explanation of Disagreement with Audit Finding There is no disagreement with the audit finding. Action taken in response to finding: 1. Hiring of Chief Compliance Officer to oversee Concilio Quality Assurance and Compliance process 2. Enhancement of the Quality Assurance Department to strengthen oversight, monitoring activities, and internal review processes across programmatic and administrative functions. 3. Implementation of monthly reviews of client files and supporting documentation to ensure accuracy, completeness, and compliance with contractual and funding requirements. 4. Provision of enhanced staff training focused on the review of audit findings, identification of control deficiencies, and timely implementation of corrective actions. Name of the contact person responsible for corrective action: Asif Mehmood, Chief Financial Officer asif.mehmood@elconcilio.net (215) 627-3100 Planned completion date for corrective action plan: June 30, 2026

View Audit 401940

Finding 1215382 (2025-002)

Material Weakness 2025

Prosser School District No. 116

WA

Subrecipient Monitoring Allowable Costs / Cost Principles Internal Control / Segregation of Duties

The Prosser School District is in agreement with the finding. We have a new Director, a new fiscal specialist and controls in place to double check allowable expenses. These include following the accounting manual and double checking with the program director, if there is any question whether an exp...

The Prosser School District is in agreement with the finding. We have a new Director, a new fiscal specialist and controls in place to double check allowable expenses. These include following the accounting manual and double checking with the program director, if there is any question whether an expense is allowable or not. In the event that the program director is uncertain they will reach out to ESD123 for additional support.

View Audit 401938

Finding 1215381 (2025-001)

Material Weakness 2025

Summit Community Care Clinic, Inc.

CO

Internal Control / Segregation of Duties Subrecipient Monitoring Eligibility

Federal Program: Consolidated Health Centers Grant Assistance Listing No. 93.224 & 93.527 Recommendation: Our auditors recommended the Organization to review internal controls in regards to the determination, recording, and monitoring of the sliding fee process to ensure that appropriate sliding fee...

Federal Program: Consolidated Health Centers Grant Assistance Listing No. 93.224 & 93.527 Recommendation: Our auditors recommended the Organization to review internal controls in regards to the determination, recording, and monitoring of the sliding fee process to ensure that appropriate sliding fee rates/categories are utilized for each sliding fee encounter and that all documentation supporting the sliding discount provided is retained. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Organization identified challenges and errors in the prior eligibility workflow after the 2024 audit. Over the course of 2025, the Organization experienced turnover in management and front desk personnel in the dental department. The workflows were modified when the new eligibility manager joined the Organization. Upon hiring a new dental manager and patient access (front desk) manager, workflows and procedures were also modified to ensure the front desk reviews insurance coverage upon check in. The system is set up so the Organization does not need manually adjust all claims, so the claim was auto-posted for the visit identified above. Our corrective action plan is already established, although it was put into place after the date of service of the visit identified above. If the U.S. Department of Health and Human Services has questions regarding this plan, please call Amanda Craig, CFO, at 970-710-5062.

View Audit 401937

Finding 1215378 (2025-001)

Material Weakness 2025

SOMERSET PULASKI COUNTY AIRPORT BOARD

KY

Reporting Internal Control / Segregation of Duties

Planned Corrective Action: Management plans to implement the following corrective actions: Responsible party: Kellie Baker, Airport Manager and Shawn Daughtery, Treasurer Corrective action: Management will develop and implement a formal year-end closing and Single Audit preparation calendar. This ca...

Planned Corrective Action: Management plans to implement the following corrective actions: Responsible party: Kellie Baker, Airport Manager and Shawn Daughtery, Treasurer Corrective action: Management will develop and implement a formal year-end closing and Single Audit preparation calendar. This calendar will include clearly defined responsibilities and internal deadlines established in advance of the federal submission due date to ensure adequate time for review and completion. Management will conduct regular status meetings throughout the audit process to monitor progress, promptly address any delays, and ensure timely completion of all required schedules, supporting documentation, and financial statements. Additionally, management will strengthen oversight of external auditors by requiring documented engagement timelines, milestone tracking, and periodic progress updates. Responsibility for submission to the Federal Audit Clearinghouse will be formally assigned, and a secondary review process will be implemented to verify the timely and accurate submission of the reporting package and Data Collection Form. Implementation date: June 30, 2026 27

View Audit 401936

Finding 1215377 (2025-002)

Material Weakness 2025

Southampton Housing for the Elderly

MA

Subrecipient Monitoring Allowable Costs / Cost Principles Eligibility

Responsible Official Nichelle Brown, Senior Vice President of Property and Asset Management Plan Detail Management concurs with the audit finding related to untimely tenant recertifications and missing income documentation. Management reviewed the circumstances that contributed to the delayed comple...

Responsible Official Nichelle Brown, Senior Vice President of Property and Asset Management Plan Detail Management concurs with the audit finding related to untimely tenant recertifications and missing income documentation. Management reviewed the circumstances that contributed to the delayed completion of tenant recertifications and incomplete documentation and determined that existing internal monitoring procedures did not consistently ensure tenant recertifications were completed within required timeframes. To address these issues, management has implemented corrective actions designed to strengthen oversight and improve the timeliness and completeness of tenant recertifications. These actions include reinforcing internal tracking procedures for recertification due dates, enhancing supervisory review of tenant eligibility files, and providing additional training to staff responsible for tenant eligibility determinations and income verification. Management expects these corrective actions to be fully implemented and operating effectively for all tenant recertifications going forward, thereby improving compliance with federal award requirements and reducing the risk of future untimely tenant recertifications or missing documentation. Anticipated Completion Date The corrective action is in the process of being implemented and expected to be completed in fiscal year 2026.

View Audit 401931

Finding 1215376 (2025-001)

Material Weakness 2025

Southampton Housing for the Elderly

MA

Subrecipient Monitoring Eligibility Internal Control / Segregation of Duties

Responsible Official Nichelle Brown, Senior Vice President of Property and Asset Management Plan Detail Management concurs with the audit finding related to the inability to locate certain tenant files. Management acknowledges that one of the eight tenant files selected for audit testing was not ava...

Responsible Official Nichelle Brown, Senior Vice President of Property and Asset Management Plan Detail Management concurs with the audit finding related to the inability to locate certain tenant files. Management acknowledges that one of the eight tenant files selected for audit testing was not available and concurs with the disclosure that nine of the forty tenant files for the program could not currently be located. Management has evaluated the circumstances contributing to the missing files and determined that existing record retention and file management procedures did not sufficiently ensure that all tenant documentation was safeguarded and readily retrievable. Management recognizes that the absence of tenant files limits the ability to demonstrate compliance with federal award requirements and to support costs charged to the program. To address this issue, management has initiated corrective actions to strengthen document retention and file management controls. These actions include implementing enhanced tracking and reconciliation processes for tenant files, improving secure storage and retention practices, and reinforcing staff responsibilities for maintaining complete and accessible tenant records. Management also plans to conduct periodic internal reviews to confirm that tenant files are properly maintained and available for monitoring and audit purposes. Specifically we plan to: 1. All physical resident files are stored in locked cabinets or secured file rooms with access limited to authorized personnel, including Property Managers, Assistant Property Managers, Compliance Specialists, and designated corporate staff. 2. Access to records will be restricted based on job function and necessity 3. There will be a formal file transfer and chain-of-custody process with required signatures 4. File transfers between properties will be by locked file transport boxes marked as confidential. 5. Employees will be required to maintain direct control of files during transport. 6. All files will be maintained during required retention periods. Management believes that these corrective actions will improve compliance with record retention requirements and reduce the risk of missing documentation in the future. Anticipated Completion Date The corrective action is in the process of being implemented and expected to be completed in fiscal year 2026.

View Audit 401931

Finding 1215375 (2025-001)

Material Weakness 2025

Seattle School District No. 1

WA

Procurement, Suspension & Debarment

The District concurs with the audit finding. The District acknowledges that internal controls over procurement, specifically related to curriculum software purchases funded with federal program funds, were not sufficient to ensure full compliance with federal procurement requirements and District po...

The District concurs with the audit finding. The District acknowledges that internal controls over procurement, specifically related to curriculum software purchases funded with federal program funds, were not sufficient to ensure full compliance with federal procurement requirements and District policy. The District has begun implementing corrective actions to strengthen procurement controls and ensure compliance with federal regulations and District policy. These actions include: 1. Policy Clarification and Documentation Requirements The District will reinforce procurement policy requirements, including documentation standards for all procurement methods. Staff will be required to maintain written justification and rationale for all sole source determinations at the time of procurement, including evidence supporting the noncompetitive procurement. 2. Procurement Review and Oversight The District will seek to implement additional review procedures to ensure procurement documentation is complete and compliant prior to contract approval and payment. The District will target practices that will include verification of funding sources and confirmation that appropriate procurement methods were used. 3. Sole Source Determination Controls The District has updated its Competitive Exemption (to include sole source) procedures. Each sole source request will be evaluated annually.

View Audit 401923

Finding 1215374 (2025-002)

Material Weakness 2025

Seattle School District No. 1

WA

Allowable Costs / Cost Principles

The District concurs with the audit finding. The District acknowledges that one of the invoices reviewed during the audit did not include the required approval steps. The District would like to note, however, that this issue was identified through internal review and self-reported to the auditor upo...

The District concurs with the audit finding. The District acknowledges that one of the invoices reviewed during the audit did not include the required approval steps. The District would like to note, however, that this issue was identified through internal review and self-reported to the auditor upon discovery. The District has several internal controls in place to mitigate the risk of unallowable purchases; however, no control process is entirely preventative. The District will reinforce existing requirements by reminding all District users that after-the-fact changes are not permitted. Any instances identified in the future will be addressed individually as they are discovered.

View Audit 401923

Finding 1215372 (2025-002)

Material Weakness 2025

Dima Vi INC

DE

Subrecipient Monitoring HUD Housing Programs

A. Current Findings on the Schedule of Findings, Questioned Costs, and Recommendations 2. Finding 2025-002: Noncompliance with Replacement Reserve Deposit Requirements a. Comments on the Finding and Each Recommendation: We acknowledge that two required replacement reserve deposits totaling $1,000 we...

A. Current Findings on the Schedule of Findings, Questioned Costs, and Recommendations 2. Finding 2025-002: Noncompliance with Replacement Reserve Deposit Requirements a. Comments on the Finding and Each Recommendation: We acknowledge that two required replacement reserve deposits totaling $1,000 were not made timely during the year. The delayed deposits were fully cured prior to report issuance, the replacement reserve account remained substantially funded throughout the period, and no financial loss, reserve deficiency, or misuse of restricted funds occurred. Management views this matter as a timing and monitoring issue rather than a deficiency in the overall reserve position. b. Action(s) Taken or Planned on the Finding: 1. Reserve Deposit Monitoring Procedures: We have implemented formal reserve deposit monitoring procedures to track required monthly replacement reserve contributions, identify timing variances or shortfalls on a timely basis, and ensure corrective follow-up when needed. Supporting documentation and reconciliation records are maintained for audit and compliance purposes. 2. Monthly Management Review: Replacement reserve activity, including required deposits, account balances, and related reconciliation activity, is reviewed monthly by finance management as part of the organization’s ongoing compliance oversight procedures. Evidence of supervisory review is retained as part of the monthly compliance documentation process.

View Audit 401918

Finding 1215371 (2025-001)

Material Weakness 2025

Dima Vi INC

DE

HUD Housing Programs Internal Control / Segregation of Duties Subrecipient Monitoring

A. Current Findings on the Schedule of Findings, Questioned Costs, and Recommendations 1. Finding 2025-001: Lack of Formalized Compliance Monitoring and Documented Management Oversight a. Comments on the Finding and Each Recommendation: We acknowledge the condition identified and note that correctiv...

A. Current Findings on the Schedule of Findings, Questioned Costs, and Recommendations 1. Finding 2025-001: Lack of Formalized Compliance Monitoring and Documented Management Oversight a. Comments on the Finding and Each Recommendation: We acknowledge the condition identified and note that corrective actions and compliance monitoring enhancements were implemented or initiated prior to report issuance. Historically, certain compliance oversight activities relied heavily on operational knowledge and informal review procedures that were not consistently documented. Following organizational restructuring and personnel transitions, management initiated a broader effort to formalize and strengthen internal compliance monitoring, supervisory review procedures, and documentation practices across our housing portfolio. b. Action(s) Taken or Planned on the Finding: 1. Monthly Compliance and Financial Oversight Meetings: We have implemented recurring monthly oversight meetings involving executive leadership, finance, and housing management personnel to review financial reporting, reserve activity, compliance requirements, tenant-related matters, and operational performance. Meeting documentation and evidence of supervisory review are maintained as part of our compliance monitoring procedures. 2. Expanded Finance and Compliance Oversight Structure: We have strengthened our internal oversight structure through the addition of a Chief Financial Officer with expanded oversight responsibilities for the housing entities and a Director of Housing and Compliance responsible for operational and regulatory compliance oversight. Responsibilities between accounting, compliance, and operational functions have been further segregated to strengthen internal controls and management review procedures. 3. Formalized Compliance Monitoring Procedures: We have implemented standardized compliance monitoring procedures, including monthly reserve deposit tracking, supervisory review checklists, documented financial statement review procedures, reconciliation monitoring, and periodic compliance checklists addressing key HUD program requirements. 4. Ongoing Monitoring and Documentation Retention: We will continue strengthening documentation retention procedures to ensure evidence of compliance monitoring, supervisory review, and reconciliation activities is consistently maintained and available for future audits and regulatory reviews.

View Audit 401918

Finding 1215370 (2025-003)

Material Weakness 2025

Edcouch-Elsa Independent School District

TX

Allowable Costs / Cost Principles Cash Management Significant Deficiency § 200.403

Finding 2025-003 Duplicate expenditures charged to same grant Recommendation: We recommend the District establish and maintain proper review procedures for expenditures charged to grants prior to submission for reimbursement. Management’s View: The District will strengthen internal controls over pay...

Finding 2025-003 Duplicate expenditures charged to same grant Recommendation: We recommend the District establish and maintain proper review procedures for expenditures charged to grants prior to submission for reimbursement. Management’s View: The District will strengthen internal controls over payroll expenditures charged to federal grants by implementing a standard operating procedure that will be conducted by the Payroll Specialist of verifying payroll distribution reports, funding codes, and supporting documentation prior to submission for payment. Before each payroll is finalized, the payroll specialist will run a payroll report that will be generated and sorted by employee to verify that no duplicate charges have been applied to the same grant within the same payroll period. This review will ensure that all costs charged to federal grants during the pay period are accurate, allowable, properly coded, and not duplicated. No payroll adjustments will be keyed until timesheets have been verified against previously submitted timesheets and that they are reviewed to confirm that prior entries have not already been charged to the same grant. Additionally, a secondary review by the accountant will be conducted prior to finalizing grant-related payrolls. Effective March 1, 2026, the Payroll Accountant and Chief Financial Officer will review grant-related payroll transactions to ensure accuracy, proper funding allocation, and compliance with applicable federal requirements. Effective Date: March 1, 2026 Contact Person: Sylvia Garza, Chief Financial Officer, Edcouch-Elsa Independent School District

View Audit 401915

Finding 1215369 (2025-009)

Material Weakness 2025

Humboldt County

NV

Subrecipient Monitoring

Grant responsibilities have been transferred under the supervision of the Comptroller and will enhance control procedures to monitor the activities of subrecipients to ensure and document that the subaward was used for authorized purposes. Please note, that this was not deemed to be a questioned cos...

Grant responsibilities have been transferred under the supervision of the Comptroller and will enhance control procedures to monitor the activities of subrecipients to ensure and document that the subaward was used for authorized purposes. Please note, that this was not deemed to be a questioned cost as no instances of material non-compliance were noted during the testing of subrecipients grant activities.

View Audit 401913

Finding 1215364 (2025-008)

Material Weakness 2025

Humboldt County

NV

Procurement, Suspension & Debarment Internal Control / Segregation of Duties § 200.318 § 200.320 § 200.326

This is the result of procurement transactions fonded with the ARPA Coronavirus State and Local Recovery Funds. The County did not conduct procurement transactions in a manner providing fair and open competition on two constrnction contracts. The comptrollers office will enhance procurement policies...

This is the result of procurement transactions fonded with the ARPA Coronavirus State and Local Recovery Funds. The County did not conduct procurement transactions in a manner providing fair and open competition on two constrnction contracts. The comptrollers office will enhance procurement policies and review of federal grant funded purchases.

View Audit 401913

Finding 1215357 (2025-001)

Material Weakness 2025

Nutrition Plus Inc.

KS

Internal Control / Segregation of Duties

Corrective Action: We will continue to have the Board of Directors review the financial activity of the entity. Due to the small size of the organization, it is not economically feasible to achieve a complete segregation of duties. Emily Roark, Executive Director, will be responsible for the correct...

Corrective Action: We will continue to have the Board of Directors review the financial activity of the entity. Due to the small size of the organization, it is not economically feasible to achieve a complete segregation of duties. Emily Roark, Executive Director, will be responsible for the corrective action.

View Audit 401906

Finding 1215356 (2025-007)

Material Weakness 2025

City of New Haven

CT

Procurement, Suspension & Debarment Matching / Level of Effort / Earmarking

Suspension and Debarment Description of Finding 2 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, (Uniform Guidance) requires compliance with provisions of procurement, suspension, and debarment. During our audit, we noted that the Board ...

Suspension and Debarment Description of Finding 2 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, (Uniform Guidance) requires compliance with provisions of procurement, suspension, and debarment. During our audit, we noted that the Board of Education Finance Office / City Purchasing Department did not have documentation to support that it verified vendors selected for testing against the SAM to ensure that they were not suspended or debarred from federally funded purchases. Statement of Concurrence or Nonconcurrence Management agrees with the finding. Corrective Action The Board of Education Finance Office, in conjunction with the City Purchasing Department, will review and enhance their processes and controls over the verification that vendors are not suspended or debarred. Name of Contact Person Amilcar Hernandez, Board of Education Chief Financial Officer Projected Completion Date June 30, 2026

View Audit 401899

Finding 1215352 (2025-006)

Material Weakness 2025

City of New Haven

CT

Reporting Eligibility Significant Deficiency § 200.512

Late Single Audit Submission Description of Finding Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the data collection form and reporting package should be submitted within the earlier of 30 days after receipt of the auditor’s report or nine months af...

Late Single Audit Submission Description of Finding Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the data collection form and reporting package should be submitted within the earlier of 30 days after receipt of the auditor’s report or nine months after the end of the audit period. The Single Audit packages for the City’s fiscal years 2022-2025, were not submitted timely to the Federal Audit Clearinghouse. Statement of Concurrence or Nonconcurrence Management agrees with the finding. Corrective Action Management will review existing processes and controls related to audit readiness and financial reporting to ensure that all required financial reports are submitted timely. The City will implement a formal audit and Single Audit submission calendar with defined internal deadlines, assign clear staff responsibilities for preparing and submitting required documents, and use a centralized tracker to monitor audit milestones and ensure timely submission to the Federal Audit Clearinghouse. Staff involved in federal reporting will also receive annual training on Single Audit requirements to ensure compliance with federal timelines going forward. Name of Contact Person Shannon McCue, City Budget Director Projected Completion Date June 30, 2026

View Audit 401899

Finding 1215210 (2025-001)

Material Weakness 2025

Village at Amherst

TX

Subrecipient Monitoring HUD Housing Programs Reporting § 200.512

Comments on the Finding and Each Recommendation The auditee did not submit the Single Audit reporting package and data collection form to the Federal Audit Clearinghouse within the required timeframe. We recommend that the auditee implement procedures to monitor reporting deadlines and ensure timely...

Comments on the Finding and Each Recommendation The auditee did not submit the Single Audit reporting package and data collection form to the Federal Audit Clearinghouse within the required timeframe. We recommend that the auditee implement procedures to monitor reporting deadlines and ensure timely submission of the Single Audit reporting package to the FAC. Reporting Views of Responsible Officials Management acknowledges the late submission and has implemented procedures to assign responsibility for FAC submission and track required deadlines. Management believes these actions will prevent recurrence. Auditee concurs with this finding. Auditee agrees with auditor recommendations. Completion Date or Proposed Completion Date: May 31, 2026 by Rebecca Copeland, Controller - Property Accounts Action(s) Taken or Planned on the Finding The electronic submissions will be entered into the online FAC system.

View Audit 401876

Finding 1215199 (2025-008)

Material Weakness 2025

City Of Wakefield

MI

Reporting Internal Control / Segregation of Duties § 200.512

The City acknowledges the finding. The delayed completion of the audit process contributed to the untimely submission of the reporting package and Data Collection Form. Federal reporting deadlines have been incorporated into the City’s annual compliance calendar, and management will continue coordin...

The City acknowledges the finding. The delayed completion of the audit process contributed to the untimely submission of the reporting package and Data Collection Form. Federal reporting deadlines have been incorporated into the City’s annual compliance calendar, and management will continue coordinating earlier completion of audit deliverables and required submissions. Future submissions will be monitored to ensure compliance with the Uniform Guidance deadline requirements.

View Audit 401866

Finding 1215198 (2025-007)

Material Weakness 2025

City Of Wakefield

MI

Material Weakness Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties § 200.303

The City acknowledges the finding. The City will continue developing and maintaining written policies and procedures appropriate to its federal award activity and the terms and conditions of applicable federal awards. Policies and procedures will address internal controls, reporting responsibilities...

The City acknowledges the finding. The City will continue developing and maintaining written policies and procedures appropriate to its federal award activity and the terms and conditions of applicable federal awards. Policies and procedures will address internal controls, reporting responsibilities, record retention, allowable costs, procurement standards, conflictof- interest requirements where applicable, and compliance monitoring procedures consistent with Uniform Guidance requirements.

View Audit 401866

Finding 1215197 (2025-006)

Material Weakness 2025

City Of Wakefield

MI

Reporting § 200.302 § 200.510

The City acknowledges the finding. The City will continue strengthening procedures to identify, track, reconcile, and report federal award activity throughout the fiscal year. Procedures will include maintaining documentation sufficient to identify the federal agency/ program, Assistance Listing num...

The City acknowledges the finding. The City will continue strengthening procedures to identify, track, reconcile, and report federal award activity throughout the fiscal year. Procedures will include maintaining documentation sufficient to identify the federal agency/ program, Assistance Listing number, award identifiers, expenditures, loan balances where applicable, subrecipient information, and required SEFA disclosures and notes. Management will also maintain centralized tracking records for federal award activity to support timely preparation of future SEFAs.

View Audit 401866

Corrective Action Plans

Filters